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Electronic 1040x

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Electronic 1040x

Electronic 1040x Publication 584-B - Additional Material Table of Contents This image is too large to be displayed in the current screen. Electronic 1040x Please click the link to view the image. Electronic 1040x Office Furniture and Fixtures This image is too large to be displayed in the current screen. Electronic 1040x Please click the link to view the image. Electronic 1040x Information Systems This image is too large to be displayed in the current screen. Electronic 1040x Please click the link to view the image. Electronic 1040x Motor Vehicles This image is too large to be displayed in the current screen. Electronic 1040x Please click the link to view the image. Electronic 1040x Office Supplies This image is too large to be displayed in the current screen. Electronic 1040x Please click the link to view the image. Electronic 1040x Building, Components, and Land This image is too large to be displayed in the current screen. Electronic 1040x Please click the link to view the image. Electronic 1040x Equipment Tax Publications for Individual TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Electronic 1040x General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars for 2012 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U. Electronic 1040x S. Electronic 1040x Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U. Electronic 1040x S. Electronic 1040x Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U. Electronic 1040x S. Electronic 1040x Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U. Electronic 1040x S. Electronic 1040x Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590 Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U. Electronic 1040x S. Electronic 1040x Civil Service Retirement Benefits 901 U. Electronic 1040x S. Electronic 1040x Tax Treaties 907 Tax Highlights for Persons with Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide For Wages Paid in 2012 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo 850(EN/SP) English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544 (SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Electronic 1040x Form Number and Title 1040 U. Electronic 1040x S. Electronic 1040x Individual Income Tax Return Sch A Itemized Deductions Sch B Interest and Ordinary Dividends Sch C Profit or Loss From Business Sch C-EZ Net Profit From Business Sch D Capital Gains and Losses Sch E Supplemental Income and Loss Sch EIC Earned Income Credit Sch F Profit or Loss From Farming Sch H Household Employment Taxes Sch J Income Averaging for Farmers and Fishermen Sch R Credit for the Elderly or the Disabled Sch SE Self-Employment Tax 1040A U. Electronic 1040x S. Electronic 1040x Individual Income Tax Return Sch B Interest and Ordinary Dividends 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040-ES Estimated Tax for Individuals 1040X Amended U. Electronic 1040x S. Electronic 1040x Individual Income Tax Return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 2848(SP) Poder Legal y Declaración del Representante 3903 Moving Expenses 4562 Depreciation and Amortization 4868 Application for Automatic Extension of Time To File U. Electronic 1040x S. Electronic 1040x Individual Income Tax Return 4868(SP) Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos 4952 Investment Interest Expense Deduction 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251 Alternative Minimum Tax—Individuals 8283 Noncash Charitable Contributions 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8812 Additional Child Tax Credit 8822 Change of Address 8829 Expenses for Business Use of Your Home 8863 Education Credits (American Opportunity and Lifetime Learning Credits) 8949 Sales and Other Dispositions of Capital Assets 9465 Installment Agreement Request 9465(SP) Solicitud para un Plan de Pagos a Plazos         Prev  Up  Next   Home   More Online Publications
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Through grants and research, the Substance Abuse and Mental Health Services Administration works to improve substance abuse and mental health treatment services to those who are most in need of them.

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Website: Substance Abuse and Mental Health Services Administration

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Toll-free: (877) 726-4727(800) 273-8255 (Suicide Prevention Lifeline)

TTY: (800) 487-4889

The Electronic 1040x

Electronic 1040x Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Electronic 1040x irs. Electronic 1040x gov/pub80. Electronic 1040x What's New Social security and Medicare tax for 2014. Electronic 1040x  The social security tax rate is 6. Electronic 1040x 2% each for the employee and employer, unchanged from 2013. Electronic 1040x The social security wage base limit is $117,000. Electronic 1040x The Medicare tax rate is 1. Electronic 1040x 45% each for the employee and employer, unchanged from 2013. Electronic 1040x There is no wage base limit for Medicare tax. Electronic 1040x Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Electronic 1040x Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Electronic 1040x Change of responsible party. Electronic 1040x . Electronic 1040x  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Electronic 1040x Form 8822-B must be filed within 60 days of the change. Electronic 1040x If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Electronic 1040x For a definition of “responsible party”, see the Form 8822-B instructions. Electronic 1040x Same-sex marriage. Electronic 1040x  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Electronic 1040x For more information, see Revenue Ruling 2013-17, 2013-38 I. Electronic 1040x R. Electronic 1040x B. Electronic 1040x 201, available at www. Electronic 1040x irs. Electronic 1040x gov/irb/2013-38_IRB/ar07. Electronic 1040x html. Electronic 1040x Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Electronic 1040x Notice 2013-61, 2013-44 I. Electronic 1040x R. Electronic 1040x B. Electronic 1040x 432, is available at www. Electronic 1040x irs. Electronic 1040x gov/irb/2013-44_IRB/ar10. Electronic 1040x html. Electronic 1040x Reminders Additional Medicare Tax withholding. Electronic 1040x  In addition to withholding Medicare tax at 1. Electronic 1040x 45%, you must withhold a 0. Electronic 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Electronic 1040x You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Electronic 1040x Additional Medicare Tax is only imposed on the employee. Electronic 1040x There is no employer share of Additional Medicare Tax. Electronic 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Electronic 1040x For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Electronic 1040x For more information on Additional Medicare Tax, visit IRS. Electronic 1040x gov and enter “Additional Medicare Tax” in the search box. Electronic 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Electronic 1040x  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Electronic 1040x Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Electronic 1040x For more information, visit IRS. Electronic 1040x gov and enter “work opportunity tax credit” in the search box. Electronic 1040x Outsourcing payroll duties. Electronic 1040x  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Electronic 1040x The employer remains responsible if the third party fails to perform any required action. Electronic 1040x If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Electronic 1040x gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Electronic 1040x Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Electronic 1040x  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Electronic 1040x For more information, see Announcement 2012-43, 2012-51 I. Electronic 1040x R. Electronic 1040x B. Electronic 1040x 723, available at www. Electronic 1040x irs. Electronic 1040x gov/irb/2012-51_IRB/ar15. Electronic 1040x html. Electronic 1040x CNMI government employees now subject to social security and Medicare taxes. Electronic 1040x  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Electronic 1040x COBRA premium assistance credit. Electronic 1040x  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Electronic 1040x See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Electronic 1040x You can get Publication 15 (Circular E) at IRS. Electronic 1040x gov. Electronic 1040x You must receive written notice from the IRS to file Form 944. Electronic 1040x  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Electronic 1040x You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Electronic 1040x For more information on requesting to file Form 944 visit IRS. Electronic 1040x gov and enter “file employment taxes annually” in the search box. Electronic 1040x Federal employers in the CNMI. Electronic 1040x  The U. Electronic 1040x S. Electronic 1040x Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Electronic 1040x Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Electronic 1040x Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Electronic 1040x For questions, contact the CNMI Division of Revenue and Taxation. Electronic 1040x Change of address. Electronic 1040x  Use Form 8822-B to notify the IRS of an address change. Electronic 1040x Do not mail Form 8822-B with your employment tax return. Electronic 1040x Federal tax deposits must be made by electronic funds transfer. Electronic 1040x  You must use electronic funds transfer to make all federal tax deposits. Electronic 1040x Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Electronic 1040x If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Electronic 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Electronic 1040x EFTPS is a free service provided by the Department of Treasury. Electronic 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Electronic 1040x For more information on making federal tax deposits, see How To Deposit in section 8. Electronic 1040x For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Electronic 1040x eftps. Electronic 1040x gov or call 1-800-555-4477 (U. Electronic 1040x S. Electronic 1040x Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Electronic 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Electronic 1040x Electronic filing and payment. Electronic 1040x  Using electronic options can make filing a return and paying your federal tax easier. Electronic 1040x Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Electronic 1040x You can use IRS e-file to file certain returns. Electronic 1040x If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Electronic 1040x Do not use EFW to pay taxes that are required to be deposited. Electronic 1040x Visit the IRS website at www. Electronic 1040x irs. Electronic 1040x gov/efile for more information on filing electronically. Electronic 1040x For more information on paying your taxes using EFW, visit the IRS website at www. Electronic 1040x irs. Electronic 1040x gov/e-pay. Electronic 1040x A fee may be charged to file electronically. Electronic 1040x For EFTPS, visit www. Electronic 1040x eftps. Electronic 1040x gov or call EFTPS Customer Service at 1-800-555-4477 (U. Electronic 1040x S. Electronic 1040x Virgin Islands only) or 303-967-5916 (toll call). Electronic 1040x For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Electronic 1040x socialsecurity. Electronic 1040x gov/employer. Electronic 1040x If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Electronic 1040x If a valid EIN is not provided, the return or payment will not be processed. Electronic 1040x This may result in penalties and delays in processing your return or payment. Electronic 1040x Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Electronic 1040x  Employers in American Samoa, the CNMI, Guam, and the U. Electronic 1040x S. Electronic 1040x Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Electronic 1040x Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Electronic 1040x For more information, visit Social Security Administration's SSA website at www. Electronic 1040x ssa. Electronic 1040x gov/bso/bsowelcome. Electronic 1040x htm. Electronic 1040x Credit or debit card payments. Electronic 1040x  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Electronic 1040x irs. Electronic 1040x gov/e-pay. Electronic 1040x However, do not use credit or debit cards to make federal tax deposits. Electronic 1040x Hiring new employees. Electronic 1040x  Record the number and name from each new employee's social security card. Electronic 1040x An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Electronic 1040x See section 3. Electronic 1040x Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Electronic 1040x  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Electronic 1040x For more information, see the Instructions for Schedule D (Form 941). Electronic 1040x Apply for an employer identification number (EIN) online. Electronic 1040x  You can apply for an EIN online by visiting IRS. Electronic 1040x gov and clicking on the Apply for an EIN Online link under Tools. Electronic 1040x Dishonored payments. Electronic 1040x  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Electronic 1040x The penalty is $25 or 2% of the payment, whichever is more. Electronic 1040x However, the penalty on dishonored payments of $24. Electronic 1040x 99 or less is an amount equal to the payment. Electronic 1040x For example, a dishonored payment of $18 is charged a penalty of $18. Electronic 1040x Private delivery services. Electronic 1040x  You can use certain private delivery services designated by the IRS to send tax returns or payments. Electronic 1040x The list includes only the following: DHL Express (DHL): DHL Same Day Service. Electronic 1040x Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Electronic 1040x United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Electronic 1040x M. Electronic 1040x , UPS Worldwide Express Plus, and UPS Worldwide Express. Electronic 1040x For the IRS mailing address to use if you are using a private delivery service, go to IRS. Electronic 1040x gov and enter “private delivery service” in the search box. Electronic 1040x Your private delivery service can tell you how to get written proof of the mailing date. Electronic 1040x Private delivery services cannot deliver items to P. Electronic 1040x O. Electronic 1040x boxes. Electronic 1040x You must use the U. Electronic 1040x S. Electronic 1040x Postal Service to mail any item to an IRS P. Electronic 1040x O. Electronic 1040x box address. Electronic 1040x Recordkeeping. Electronic 1040x  Keep all records of employment taxes for 4 years. Electronic 1040x These should be available for IRS review. Electronic 1040x There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Electronic 1040x Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Electronic 1040x See Farm Crew Leaders in section 2. Electronic 1040x Disregarded entities and qualified subchapter S subsidiaries (QSubs). Electronic 1040x  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Electronic 1040x Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Electronic 1040x See Regulations sections 1. Electronic 1040x 1361-4(a)(7) and 301. Electronic 1040x 7701-2(c)(2)(iv). Electronic 1040x Photographs of missing children. Electronic 1040x  The IRS is a proud partner with the National Center for Missing and Exploited Children. Electronic 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Electronic 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Electronic 1040x Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Electronic 1040x A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Electronic 1040x However, a statewide legal holiday does not delay the due date of federal tax deposits. Electronic 1040x See Deposits on Business Days Only in section 8. Electronic 1040x For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Electronic 1040x S. Electronic 1040x Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Electronic 1040x See Private delivery services under Reminders. Electronic 1040x The following are important dates and responsibilities. Electronic 1040x Also see Publication 509, Tax Calendars. Electronic 1040x By January 31. Electronic 1040x   Furnish wage and tax statements to employees. Electronic 1040x Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Electronic 1040x See section 10 for more information. Electronic 1040x File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Electronic 1040x If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Electronic 1040x U. Electronic 1040x S. Electronic 1040x Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Electronic 1040x Pay or deposit (if more than $500) any balance of the tax due. Electronic 1040x If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Electronic 1040x File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Electronic 1040x If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Electronic 1040x By February 28. Electronic 1040x  File paper wage and tax statements with the Social Security Administration (SSA). Electronic 1040x File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Electronic 1040x For electronically filed returns, see By March 31 next. Electronic 1040x By March 31. Electronic 1040x  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Electronic 1040x Visit the SSA's Reporting Instructions & Information webpage at www. Electronic 1040x socialsecurity. Electronic 1040x gov/employer for more information. Electronic 1040x By April 30, July 31, October 31, and January 31. Electronic 1040x  File Form 941-SS with the IRS. Electronic 1040x If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Electronic 1040x Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Electronic 1040x Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Electronic 1040x If $500 or less, carry it over to the next quarter. Electronic 1040x See section 11 for more information. Electronic 1040x Prev  Up  Next   Home   More Online Publications